26 CFR §1.860F-1
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
A plan of liquidation need not be in any special form. If a REMIC specifies the first day in the 90-day liquidation period in a statement attached to its final return, then the REMIC will be considered to have adopted a plan of liquidation on the specified date.